Choice "B" is correct. The debt service fund accounts for the accumulation of resources for, and the payment of, general long-term liability principal and interest. The restricted portion of the special tax is for the repayment of the long-term debt of Central's capital projects, which would be serviced from the debt service fund. The capital projects fund is a governmental fund for the acquisition or construction of capital assets.Choice "d" is incorrect. The internal service funds provide goods or services to other departments on a cost-reimbursement basis. General long-term debt would not be serviced from this fund.Choice "c" is incorrect. Enterprise funds provide goods or services to the general public similar to a for-profit enterprise. General long-term debt would not be serviced from this fund.Choice "a" is incorrect. Capital project funds account for the resources to be used for the acquisition or construction of major capital facilities. Long-term liabilities are not recorded in or serviced from this fund.